Wisconsin Department of Revenue v. First Bank (N.A.)

Helen Goll (Helen) executed a will in 1977 and a later will and codicil in 1980. The probate court approved a compromise agreement between the competing heirs under the two wills. The compromise agreement admitted Helen's 1977 will and declared Helen's 1980 will and codicil invalid. The issue on appeal is whether the probate court's admission of Helen's 1977 will to probate requires, as a matter of law, that the inheritance taxes be assessed under that will.

*362The probate court held that the inheritance taxes should be assessed under the last valid will executed by Helen, and the court directed…